Real Property Exemption

The Ohio Revised Code provides certain categories of real property that are exempt from taxation. Properties owned and operated by a municipal corporation or belonging to the state or federal government and used exclusively for public purpose are exempt from taxation. Public schools, colleges, academies and churches are also exempt from paying real estate taxes. Special Assessments are never exempted from a real estate tax bill.

If you own property that qualifies as exempt property, you can file a DTE 23 Application for Real Property Tax Exemption and Remission with the Summit County Fiscal Office the year following the date you acquired the property. The deadline for filing is December 31 of the year in which the tax exemption is sought.

DTE 23 (476.42 KB)Application for Real Property Tax Exemption and Remission; Applications should not be filed until the year

DTE 23B (19.01 KB)Complaint Against the Continued Exemption of Real Property from Taxation.

TAX ABATEMENT The Ohio Revised Code allows for several types of Tax Abatement Programs, such as Enterprise Zones and Community Reinvestment Programs, as an incentive to invest in property improvements and/or create additional jobs. In some cases, the real estate taxes are partially or completely waived for a period of up to ten years. In other cases, personal property taxes on newly acquired business equipment and inventory are reduced for a certain length of time. In all cases, the property owner must have the approval of the local government entity and /or the county Department of Development and must comply with the requirements provided by the Ohio Revised Code.

Once a tax abatement is approved, it is the Fiscal Officer's responsibility to appropriate value adjustments and follow the terms of the agreement. Contact our office at 330-643-2648 for additional information.

PUBLIC UTILITIES A Public Utility is described as a telephone company, electric company, natural gas company, pipe-line company, water-works company, or railroad company. The property owned by the utility is subject to taxation on the general tax list.

SPECIAL ASSESSMENTS Occasionally, Special Assessments will appear on your real estate tax bill. These charges are levied by municipalities, townships, villages and the county.

Special Assessments may be continuous, such as street lighting, street sweeping and sewer maintenance, or they may be for a specified term. Term assessments are for a certain number of years and may be paid off. Examples of Term Assessments include paving, resurfacing, sewer or water main installation.

For more detailed information regarding assessments, Akron residents should call 330-375-2484; all others should contact our office at 330-643-2645.